61.assessed level of material misstatement risk 重大错报风险的评估水平 kJeu40o
N
62.simall business 小规模企业 Ma_=-cD
63.accounting system 会计系统 <_f`$z
64.test of control 控制测试 +:y&{
K
65.walk-through test 穿行测试 cUC17z2D
66.communication 沟通 =kO@ Gk?
67.flow chart 流程图 ^;64!BaK
68.reperformance of internal control 重新执行 ux&:Rw\
69.audit evidence 审计证据 "7?t)FOo
70.substantive procedures 实质性程序 x-4J/tm
71.assertions 认定 =~$U^IsWA
72.esistence 存在 Gt5$6>A
73.occurrence 发生 D1!
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74.completeness 完整性 /Tcb\:`9
75.rights and obligations 权利和义务 2*YP"Ryh
76.valuation and allocation 计价和分摊 .$^wy3:F"
77.cutoff 截止 S[.5n]
78.accuracy 准确性 {]@Qu" M
79.classification 分类 kdd7Xbw-
80.inspection 检查 sZEgsrJh
81.supervision of counting 监盘 @e={Wy+Vm(
82.observation 观察
xiJz`KD&
83.confirmation 函证 dh?S[|
='
84.computation 计算 7 BK46x
85.analytical procedures 分析程序 %Il ;B~t
86.vouch 核对 Fu
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87.trace 追查 'XEK&Yi1
88.audit sampling 审计抽样 L77EbP`P
89.error 误差 jDJ.
90.expected error 预期误差 -7,vtd[h
91.population 总体 Y8t
Nwh
92.sampling risk 抽样风险 <%/:w/
93.non- sampling risk 非抽样风险 ny~
W]1
94.sampling unit 抽样单位 .&L
^J&V
95.statistical sampling 统计抽样 V-:`+&S{^
96.tolerable error 可容忍误差 oX#9RW/ >I
97.the risk of under reliance 信赖不足风险 S8vx[ <
98.the risk of over reliance 信赖过度风险 o6:45
99.the risk of incorrect rejection 误拒风险 &EGY+p|2Y
100. the risk of incorrect acceptance 误受风险 &E`9>&~J
101.working trial balance 试算平衡表
5(KG=EHj_
102.index and cross-referencing 索引和交叉索引 2!{N[*)
103.cash receipt 现金收入 .u&|e
104.cash disbursement 现金支出 :(
+]b
105.bank statement 银行对账单 jJ*=Ghu-
106.bank reconciliation 银行存款余额调节表 GU5W|bS
107.balance sheet date 资产负债表日 o;*]1
108.net realizable value 可变现净值 yI lV[_
109.storeroom 仓库 Sr-|,\/O
110.sale invoice 销售发票 _>;&-e
111.price list 价目表 X+d&OcO=q
112.positive confirmation request 积极式询证函 M,ppCHy/$
113.negative confirmation request 消极式询证函 v)%[
114.purchase requisition 请购单 N JXa_&_
115.receiving report 验收报告 :mzCeX8 *
116.gross margin 毛利 |}%(6<
117.manufacturing overhead 制造费用 8>2&h
118.material requisition 领料单 S\}?zlV
119.inventory-taking 存货盘点 i+U@\:=
120.bond certificate 债券 !W0P`i<
121.stock certificate 股票 KQ- ,W8Q5
122.audit report 审计报告 +_P8'e%Iy
123.entity 被审计单位 P4i3y{$V
124.addressee of the audit report 审计报告的收件人 NYGmLbq
125.unqualified opinion 无保留意见 9=H}yiJz
126.qualified opinion 保留意见 K*0aXr?
127.disclaimer of opinion 无法表示意见 u0wn=Dg
128.adverse opinion 否定意见